IRS Written Determinations
Free IRS private letter rulings, technical advice memoranda, and Chief Counsel advice with plain-English summaries and the official IRS release on every page.
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Trust tax-allocation settlement avoids gift, GST, and gain consequences
A trust derived from an irrevocable pre-1985 trust incurred unusually large capital gains taxes after business interests were liquidated. Its governing instrument said income should pay “all proper…
Trust may use a three-year average for its unitrust payment
A trust that was irrevocable before September 25, 1985 had previously converted its income distributions to a unitrust amount. The trustee proposed changing the calculation from the prior year's…
Trust settlement preserves GST tax exemption
Beneficiaries of a trust that was irrevocable before September 25, 1985 sued its corporate trustee over proposed and prior distributions. A court-approved settlement established mandatory…
Family receives relief for missed GST exemption allocations
A married couple made transfers to several irrevocable trusts for their children and descendants, but their tax advisers failed to allocate generation-skipping transfer tax exemptions to many of the…
Family receives relief for missed GST exemption allocations
A married couple made transfers to several irrevocable trusts for their children and descendants, but their tax advisers failed to allocate generation-skipping transfer tax exemptions to many of the…
Late GST exemption allocations allowed for two trusts
A decedent and spouse made gifts over sixteen years to two materially identical trusts for their daughters. The trusts were not treated as GST trusts under the automatic-allocation rules, and…
Late GST exemption allocations allowed for two trusts
A decedent and spouse made gifts over sixteen years to two materially identical trusts for their daughters. The trusts were not treated as GST trusts under the automatic-allocation rules, and…
Trust division preserved tax treatment and asset basis
A trust for a daughter and her descendants proposed dividing its assets equally between two successor trusts, one for each family line. The daughter would remain a beneficiary of both trusts, and…
Closed years preserved gift splitting, later GRAT elections failed
A husband created a family trust for his wife and descendants and several grantor retained annuity trusts whose remainders passed to that family trust. The spouses elected gift splitting and made or…
Trust modification preserves generation-skipping tax exemption
A trust created before September 25, 1985, was scheduled to distribute its assets outright to three great-grandchildren. A state court modification instead placed each beneficiary's share in a…
Separate beneficiary trusts preserve generation-skipping tax exemption
A trust created before September 25, 1985, was due to distribute its assets outright to two great-grandchildren. A state court modification instead placed each beneficiary's share in a separate…
Trust reformation preserves GST exemption and creates no gift
A trust created before September 25, 1985, had ambiguous provisions governing who would receive the remainder if its primary beneficiary had no descendants. A proposed judicial reformation clarified…
Late elections out of automatic GST allocation receive relief
A taxpayer made cash gifts to three irrevocable trusts with generation-skipping-transfer potential. The accounting firm preparing the taxpayer’s gift-tax returns, without consulting the trusts’…
Trust settlement preserves GST exemption and avoids gift and income tax
Beneficiaries of a pre-September 25, 1985 testamentary trust settled extensive litigation over trust administration and a no-contest clause. Two beneficiaries and their issue would terminate their…
Trust settlement and division preserve GST tax protection
Beneficiaries and trustees settled long-running disputes over the administration of four family trusts. The court-approved settlement divided each trust into subtrusts along beneficiary lines,…
Court settlement does not expose divided trusts to GST tax
A court-approved settlement resolved years of litigation over the administration of four family trusts. The settlement divided the trusts into subtrusts for separate beneficiary groups, installed…
Dividing family trusts under settlement preserves GST exemption
Four family trusts sought assurance about a settlement of extensive beneficiary and trustee litigation. The settlement divided the trusts among beneficiary groups, provided for independent successor…
Settlement divisions leave family trusts outside GST tax
A settlement divided four family trusts after prolonged disputes over trustee conduct and distributions. The new subtrusts separated beneficiary groups, adopted independent trustee provisions, and…
Settlors receive late elections out of automatic GST allocation
Two settlors created irrevocable insurance trusts for their descendants before enactment of the automatic generation-skipping transfer exemption allocation rules. Later counsel reviewed the trusts…
Trust merger preserves grandfathered GST status and separate shares
A trust created under a decedent's pre-September 25, 1985 will was exempt from generation-skipping transfer tax under the grandfather rule. The trustee proposed merging it into a later trust funded…
Unitrust conversion preserves GST exemption without gift or gain
A trust created before September 25, 1985 was administered as an income-only trust for a granddaughter and remained exempt from generation-skipping transfer tax. A state court approved converting it…
Trust division and court modifications preserve grandfathered GST status
A will created a trust before September 25, 1985, but left ambiguity about when the trust ended and how its assets passed after the original beneficiary's death. A state court construed the trust to…
Trust division and court modifications preserve grandfathered GST status
A will created a trust before September 25, 1985, but left ambiguity about when the trust ended and how its assets passed after the named family members died. A state court construed the trust to…
Four-way trust division preserves tax status without gain, gift, or estate inclusion
A trust created before September 25, 1985 benefited one child, that child's spouse, four grandchildren, and their families. A state court approved dividing it equally into four trusts, one for each…
Fiduciary settlement preserves a trust's grandfathered GST exemption
A grandfathered trust paid all income and some principal to one grandchild, prompting another grandchild and his children to sue the trustees for alleged fiduciary breaches. After discovery and…
Court-approved trust division triggers no transfer tax or gain
A family settled litigation over the administration and meaning of a trust created before September 25, 1985. The court-approved agreement terminates the original trust, divides its assets into two…
Coordinated trust land sale preserves transfer-tax treatment
Two related, pre-September 25, 1985 trusts jointly owned intermingled farm acreage and proposed a coordinated sale to a partnership owned by a descendant and trust beneficiary. The price was…
Coordinated trust land sale preserves transfer-tax treatment
Two related, pre-September 25, 1985 trusts jointly owned intermingled farm acreage and proposed a coordinated sale to a partnership owned by a descendant and trust beneficiary. The price was…
Coordinated trust land sale preserves transfer-tax treatment
Two related, pre-September 25, 1985 trusts jointly owned intermingled farm acreage and proposed a coordinated sale to a partnership owned by a descendant and trust beneficiary. The price was…
Coordinated trust land sale preserves transfer-tax treatment
Two related, pre-September 25, 1985 trusts jointly owned intermingled farm acreage and proposed a coordinated sale to a partnership owned by a descendant and trust beneficiary. The price was…
Court-approved farm sale preserves grandfathered trusts’ GST exemption
Two irrevocable trusts created before September 25, 1985 jointly owned adjoining and sometimes landlocked parcels of a farm. Their trustees proposed a coordinated sale to a limited partnership owned…
Court-approved farm sale preserves grandfathered trusts’ GST exemption
Two irrevocable trusts created before September 25, 1985 jointly owned adjoining and sometimes landlocked parcels of a farm. Their trustees proposed a coordinated sale to a limited partnership owned…
Court-approved farm sale preserves grandfathered trusts’ GST exemption
Two irrevocable trusts created before September 25, 1985 jointly owned adjoining and sometimes landlocked parcels of a farm. Their trustees proposed a coordinated sale to a limited partnership owned…
Court-approved farm sale preserves grandfathered trusts’ GST exemption
Two irrevocable trusts created before September 25, 1985 jointly owned adjoining and sometimes landlocked parcels of a farm. Their trustees proposed a coordinated sale to a limited partnership owned…
Court-approved farm sale preserves grandfathered trusts’ GST exemption
Two irrevocable trusts created before September 25, 1985 jointly owned adjoining and sometimes landlocked parcels of a farm. Their trustees proposed a coordinated sale to a limited partnership owned…
Court-approved farm sale preserves grandfathered trusts’ GST exemption
Two irrevocable trusts created before September 25, 1985 jointly owned adjoining and sometimes landlocked parcels of a farm. Their trustees proposed a coordinated sale to a limited partnership owned…
Court-approved farm sale preserves grandfathered trusts’ GST exemption
Two irrevocable trusts created before September 25, 1985 jointly owned adjoining and sometimes landlocked parcels of a farm. Their trustees proposed a coordinated sale to a limited partnership owned…
Court-approved farm sale preserves grandfathered trusts’ GST exemption
Two irrevocable trusts created before September 25, 1985 jointly owned adjoining and sometimes landlocked parcels of a farm. Their trustees proposed a coordinated sale to a limited partnership owned…
Court-approved farm sale preserves grandfathered trusts’ GST exemption
Two irrevocable trusts created before September 25, 1985 jointly owned adjoining and sometimes landlocked parcels of a farm. Their trustees proposed a coordinated sale to a limited partnership owned…
Trustees receive 120 days to correct GST exemption allocations
Two decedents created irrevocable trusts for their son, daughter, and descendants and also made gifts to separate trusts for grandchildren. Their accountants incorrectly allocated…
Court-approved trust land sale preserves GST exemption
Two irrevocable trusts created before September 25, 1985 jointly owned contiguous farm property and proposed a coordinated sale to a limited partnership owned by a descendant. The price was…
Court-approved trust land sale preserves GST exemption
Two irrevocable trusts created before September 25, 1985 jointly owned contiguous farm property and proposed a coordinated sale to a limited partnership owned by a descendant. The price was…
Court-approved trust land sale preserves GST exemption
Two irrevocable trusts created before September 25, 1985 jointly owned contiguous farm property and proposed a coordinated sale to a limited partnership owned by a descendant. The price was…
Court-approved trust land sale preserves GST exemption
Two irrevocable trusts created before September 25, 1985 jointly owned contiguous farm property and proposed a coordinated sale to a limited partnership owned by a descendant. The price was…
Court-approved trust land sale preserves GST exemption
Two irrevocable trusts created before September 25, 1985 jointly owned contiguous farm property and proposed a coordinated sale to a limited partnership owned by a descendant. The price was…
Court-approved trust land sale preserves GST exemption
Two irrevocable trusts created before September 25, 1985 jointly owned contiguous farm property and proposed a coordinated sale to a limited partnership owned by a descendant. The price was…
Court-approved trust land sale preserves GST exemption
Two irrevocable trusts created before September 25, 1985 jointly owned contiguous farm property and proposed a coordinated sale to a limited partnership owned by a descendant. The price was…
Court-approved trust land sale preserves GST exemption
Two irrevocable trusts created before September 25, 1985 jointly owned contiguous farm property and proposed a coordinated sale to a limited partnership owned by a descendant. The price was…
Court-approved trust land sale preserves GST exemption
Two irrevocable trusts created before September 25, 1985 jointly owned contiguous farm property and proposed a coordinated sale to a limited partnership owned by a descendant. The price was…
Court-approved trust land sale preserves GST exemption
Two irrevocable trusts created before September 25, 1985 jointly owned contiguous farm property and proposed a coordinated sale to a limited partnership owned by a descendant. The price was…
Court-approved trust land sale preserves GST exemption
Two irrevocable trusts created before September 25, 1985 jointly owned contiguous farm property and proposed a coordinated sale to a limited partnership owned by a descendant. The price was…
Court-approved trust land sale preserves GST exemption
Two irrevocable trusts created before September 25, 1985 jointly owned contiguous farm property and proposed a coordinated sale to a limited partnership owned by a descendant. The price was…
Court-approved trust land sale preserves GST exemption
Two irrevocable trusts created before September 25, 1985 jointly owned contiguous farm property and proposed a coordinated sale to a limited partnership owned by a descendant. The price was…
Court-approved trust land sale preserves GST exemption
Two irrevocable trusts created before September 25, 1985 jointly owned contiguous farm property and proposed a coordinated sale to a limited partnership owned by a descendant. The price was…
Court-approved trust land sale preserves GST exemption
Two irrevocable trusts created before September 25, 1985 jointly owned contiguous farm property and proposed a coordinated sale to a limited partnership owned by a descendant. The price was…
Court-approved farm sale preserves trusts' tax treatment
Two irrevocable trusts created before September 25, 1985, owned generally contiguous farm acreage and planned a coordinated sale to a limited partnership owned by a descendant and trust beneficiary.…
Court-approved farm sale preserves trusts' tax treatment
Two irrevocable trusts created before September 25, 1985, owned generally contiguous farm acreage and planned a coordinated sale to a limited partnership owned by a descendant and trust beneficiary.…
Court-approved farm sale preserves trusts' tax treatment
Two irrevocable trusts created before September 25, 1985, owned generally contiguous farm acreage and planned a coordinated sale to a limited partnership owned by a descendant and trust beneficiary.…
Court-approved farm sale preserves trusts' tax treatment
Two irrevocable trusts created before September 25, 1985, owned generally contiguous farm acreage and planned a coordinated sale to a limited partnership owned by a descendant and trust beneficiary.…
Court-approved farm sale preserves trusts' tax treatment
Two irrevocable trusts created before September 25, 1985, owned generally contiguous farm acreage and planned a coordinated sale to a limited partnership owned by a descendant and trust beneficiary.…
What these documents are
- Private letter rulings (PLRs): A taxpayer asked the IRS to rule on a planned transaction before doing it. The ruling shows exactly how the IRS applied the Code to those facts.
- Technical advice memoranda (TAMs): The IRS National Office answering a question raised during an audit or other proceeding.
- Chief Counsel advice (CCAs): IRS lawyers advising their own field staff on how to apply the law.
- Determination letters: Rulings on exempt-organization matters, such as whether an organization qualifies under § 501(c)(3) or a foundation's grant procedures pass § 4945.
- Not precedent, still useful: Under 26 U.S.C. § 6110(k)(3) none of these can be cited as precedent. They remain the best public window into how the IRS actually rules on facts like yours, and practitioners read them for exactly that.